What does the month of April bring in terms of HR?

In April, the weather is very changeable again. The bright sun can suddenly turn into a heavy shower. Sunbeams and showers alternate. But also in the field of HR, the month of April brings some changes with it.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

Changes to Social Security Reductions

From 1 April 2026, several target group reductions will be removed or changed. Some support measures will disappear, while others will become stricter.
The most important change is the target group reduction for "first recruitment". From 1 April 2026, this reduction will be limited to a maximum of 2,000 euros per quarter. The reduction will still be granted without any time limit.

This draft law still needs to be discussed and voted on. The date of 1 April may therefore still change. As soon as everything is final, you will read about it on Lex4You.

Extension of voluntary overtime

From 1 April 2026, the voluntary overtime system will be extended. Employees will be able to work up to 360 voluntary overtime hours per year. In the hospitality sector, this number will increase to 450 hours. This measure has not yet been officially published in the Moniteur belge.

In addition, from 1 January 2026, the favourable tax regime for 180 overtime hours per year will be permanent. For these hours (for which you pay an overtime supplement), you benefit from an exemption from the advance tax levy, and your employees receive a tax reduction on this supplement.

These draft laws still need to be discussed and voted on. As soon as they are final, you will read about it on Lex4You.

The GGMMI is increased

On 1 April 2026 the guaranteed minimum monthly income will increase by 35.7 euros. The GGMMI, which is currently 2,154.11 euros (amount January 2026), will be raised to 2,189.81 euros.

New flat rate for home charging of electric company cars

The tax and social administrations temporarily accept a reimbursement of electricity costs at a tariff set by the CREG. The amounts for the second quarter of 2026 are now known.
Maximum flat-rate CREG reimbursement tariffs valid (subject to change) for the period April – June 2026 are:

Flanders: €0.3191/kWh
Brussels: €0.3555/kWh
Wallonia: €0.3637/kWh

Banks closed at Easter

Every year, banks close for several days. You cannot perform banking transactions on those days. Electronic payments of wages are therefore also not possible on those dates. Please take this into account when submitting the labour activities.
At Easter, the banks are closed on:

Friday 3 April - Good Friday (in lieu of Saturday 15 August 2026)
Monday 6 April – Easter Monday

Wage bonus plan deadline approaching.

The wage bonus is a fiscally and socially advantageous alternative remuneration.
Through a wage bonus (the non-recurring performance-related bonus – CAO 90) you collectively reward employees for specific performances delivered.
Wage bonus plans with a reference period corresponding to the calendar year 2026 must be submitted to the FPS ELSD no later than 30 April 2026. The date of receipt of the file is taken into account.

If you introduce a wage bonus from 1 January 2026 via an affiliation document, you must submit the plan electronically via bonusplannen.be. This measure is part of CAO no. 90 and aims to speed up the procedure and reduce errors.